DEEPAK AGARWAL Vs. UNION OF INDIA

JUDGEMENT

(1.) Present application has been filed by the respondents-applicants seeking clarification of the judgment dtd. 15/12/2021 passed in W.P.(C) 6176/2021 to the extent that the aforesaid judgment is not applicable to the re-assessment notice dtd. 31/3/2021 issued under Sec. 148 of the Income Tax Act, 1961 in respect of re-assessment proceedings for the Assessment Year 2013-14.

(2.) Learned counsel for the respondent-applicant states that inadvertently the factum of issuance of notice dtd. 31/3/2021 for the Assessment Year 2013-14 was not brought to the notice of this Court by either of the parties.

(3.) Issue notice. Dr. Mamta Tekriwal, learned counsel accepts notice on behalf of the non-applicants/petitioners. She prays for an adjournment.